https://www.taxtmi.com/caselaws?id=117914 The Tribunal ruled in favor of the assessee in a tax case involving issues such as the applicability of a specific notification, taxability of income received for activities outside India, interpretation of Section 44BB of the Income-tax Act, consideration of a C.B.D.T. Circular, and deemed income under Section 9(1)(i). The Tribunal held that the assessee's activities were not covered by the notification, only income attributable to operations in India should be taxable, Section 44BB did not apply to the assessee's activities as a sub-contractor, and the expired Circular's principle of attributing 1% of gross receipts to India was reasonable. The appeal of the assessee was allowed, overturning the CIT(A)'s decision. en-us Tue, 14 Sep 2004 00:00:00 +0530 Wed, 27 Jun 2012 13:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117914 The Tribunal ruled in favor of the assessee in a tax case involving issues such as the applicability of a specific notification, taxability of income received for activities outside India, interpretation of Section 44BB of the Income-tax Act, consideration of a C.B.D.T. Circular, and deemed income under Section 9(1)(i). The Tribunal held that the assessee's activities were not covered by the notification, only income attributable to operations in India should be taxable, Section 44BB did not apply to the assessee's activities as a sub-contractor, and the expired Circular's principle of attributing 1% of gross receipts to India was reasonable. The appeal of the assessee was allowed, overturning the CIT(A)'s decision. Case-Laws Income Tax Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117914